Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Delta Sigma Phi Fraternity Inc
EIN 93-1230404 • 501(c)7 • Eugene, OR
Revoked
Profile
Delta Sigma Phis - Theta Rho Chapter main point of emphasis is to provide a social recreational and fraternal interests of its members and to promote a strong sense of brotherhood.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
66th percentile
Higher net margin than 66% of similar nonprofits.
Top Officer Pay
94th percentile
Higher top officer pay than 94% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Balance Sheet
Assets
$17,590
No earlier filing loaded for comparison.
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
$17,590
No earlier filing loaded for comparison.
Revenue
$90,513
No earlier filing loaded for comparison.
Expenses
$82,056
No earlier filing loaded for comparison.
Net Income
$8,457
No earlier filing loaded for comparison.
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $17,590
- Liabilities
- -
- Net assets
- $17,590
- Revenue
- $90,513
- Expenses
- $82,056
- Net income
- $8,457
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2025 to Dec 31, 2025
- Signed
- Feb 5, 2026
- Return Version
- 2025v4.0
- Gross Receipts
- $90,513
Mission and Program Overview
Mission
Delta Sigma Phis - Theta Rho Chapter main point of emphasis is to provide a social recreational and fraternal interests of its members and to promote a strong sense of brotherhood.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| Recruitment expenses enable us to attract college students to join our fraternity and enjoy its benefits. | $0 | $7,733 |
| Social expenses enable us to host events where members of the brotherhood can gather socialize and connect. | $0 | $2,141 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Jaden Wolfe | President | PT | $0 | - | - |
| Alfredo Alvarez | Treasurer | PT | $0 | - | - |
| Vinnie Macaluso | Vice President | PT | $0 | - | - |
| Brady Moss | Secretary | PT | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Delta Sigma Phi Fraternity Inc
- EIN
- 93-1230404
- Address
- 1306 E 18TH AVE, EUGENE, OR 97403
Signing Officer
- Name
- Alfredo Alvarez
- Title
- Treasurer
- Phone
- 9252045685
- Signed
- 2026-02-05
- Discuss with paid preparer
- No
Supplemental Narrative
Additional Explanations
Part I, line 8
“| Other Revenues:, Amount:| Miscellaneous Revenue, $25| Member Previous Balance Conversion, $20452| Unallocated Revenue, $1551|”
Part I, line 16
“| Other Expenses:, Amount:| Recruitment Expense, $7733.00| Composites Expense, $4172.00| IFC Panhellenic Expense, $4485.00| Special Events Expense, $2100.00| Social Expense, $2141.00| Chapter Bad Debt Expense, $8275.00| External Bank Transfer Expense, $35962.00| Miscellaneous Expense, $871.00| BH Processing Fee, $2823.00| BH Per Mbr Expense, $3588.00| Check and Prepaid Card Order Fee, $18.00| Payment Discount Expense, $1540.00| National Bad Debt Expense, $2135.00| Chapter Payment to Nationals, $2080.00| 990 Processing, $100.00| Insurance Expense, $250.00| Brotherhood Expense, $679.00| Housing Maintenance - General Expense, $3104.00|”
Part I, line 20
“| Description:, Explanation:, Amount:| Prior Period Adjustment, Prior Period Adjustment for Fiscal Year, $-13754|”
Part II, line 24
“| Asset Name:, BOY Amount:, EOY Amount:| Accounts Receivable, $20452, $3731| Prepaid Card funds, 0, $4231| Accounts Receivable - National, 0, $5188| Organizations share of assets, 0, $780|”
Raw XML Appendix113 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | Alfredo Alvarez |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 9252045685 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 220 Ashton Way |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Pleasant Hill |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 94523 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 2435 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 3660 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 8457 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 22887 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 17590 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 90513 |
| IRS990EZ/GrossReceiptsForPublicUseAmt | 0 | 0 |
| IRS990EZ/GrossSalesOfInventoryAmt | 0 | 0 |
| IRS990EZ/GroupExemptionNum | 0 | 0588 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InitiationFeesAndCapContriAmt | 0 | 13800 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MembershipDuesAmt | 0 | 68485 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 22887 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 17590 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 22887 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 17590 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 10 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 10 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 6 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 8 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Jaden Wolfe |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Alfredo Alvarez |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Vinnie Macaluso |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | Brady Moss |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Treasurer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Vice President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Secretary |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501cInd | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 20452 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 13930 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | -13754 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 82056 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 22028 |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | Delta Sigma Phis - Theta Rho Chapter main point of emphasis is to provide a social recreational and fraternal interests of its members and to promote a strong sense of brotherhood. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | Recruitment expenses enable us to attract college students to join our fraternity and enjoy its benefits. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | Social expenses enable us to host events where members of the brotherhood can gather socialize and connect. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 1 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 7733 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 2141 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | OR |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 82056 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 9874 |
| IRS990EZ/TotalRevenueAmt | 0 | 90513 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TypeOfOrganizationOtherDesc | 0 | Social Club |
| IRS990EZ/TypeOfOrganizationOtherInd | 0 | X |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | | Other Revenues:, Amount:| Miscellaneous Revenue, $25| Member Previous Balance Conversion, $20452| Unallocated Revenue, $1551| |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | | Other Expenses:, Amount:| Recruitment Expense, $7733.00| Composites Expense, $4172.00| IFC Panhellenic Expense, $4485.00| Special Events Expense, $2100.00| Social Expense, $2141.00| Chapter Bad Debt Expense, $8275.00| External Bank Transfer Expense, $35962.00| Miscellaneous Expense, $871.00| BH Processing Fee, $2823.00| BH Per Mbr Expense, $3588.00| Check and Prepaid Card Order Fee, $18.00| Payment Discount Expense, $1540.00| National Bad Debt Expense, $2135.00| Chapter Payment to Nationals, $2080.00| 990 Processing, $100.00| Insurance Expense, $250.00| Brotherhood Expense, $679.00| Housing Maintenance - General Expense, $3104.00| |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | | Description:, Explanation:, Amount:| Prior Period Adjustment, Prior Period Adjustment for Fiscal Year, $-13754| |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | | Asset Name:, BOY Amount:, EOY Amount:| Accounts Receivable, $20452, $3731| Prepaid Card funds, 0, $4231| Accounts Receivable - National, 0, $5188| Organizations share of assets, 0, $780| |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part I, line 8 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Part I, line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Part I, line 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Part II, line 24 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | false |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Alfredo Alvarez |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Treasurer |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9252045685 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-02-05 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | DELTA SIGMA PHI FRATERNITY INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | DELT |
| ReturnHeader/Filer/EIN | 0 | 931230404 |
| ReturnHeader/Filer/ForeignPhoneNum | 0 | 9252045685 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1306 E 18TH AVE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | EUGENE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | OR |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 97403 |
| ReturnHeader/ReturnTs | 0 | 2026-02-04T14:02:02-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
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